Caleb, who operates an accrual basis business, sold personalized athletic jackets to the high school track team. The team paid him $13,000 on December 20, XX04 for the order. Caleb shipped the order on December 27, XX04. When the team received the jackets, several of the [raman-mere misspelled. The team captain contacted Caleb on December 30 about the issue. The two agreed to meet to discuss a refund on January 4, XX05. Which doctrine required Caleb to recognize the full payment of $13,000 in taxable income in XX04 even though the sale is under dispute? A) Claim of right B) Tax benefit rule C) Assignment of income D) Constructive receipt doctrine